Avalara Taxrates > Blog > Sales Tax News > New Food and Beverage Tax for Marshall Minnesota - Avalara

New Food and Beverage Tax for Marshall Minnesota

  • May 7, 2013 | Gail Cole

 Sundaes in Marshall MN will be subject to the new 1.5% Food and Beverage tax, effective July 1, 2013.

Planning on eating out in Marshall, Minnesota Department of Revenue, which will administer the tax.

The Food and Beverage tax applies to “[s]ales of food and beverages by a restaurant or place of refreshment located within the city of Marshall, whether the food or beverages are for consumption on or off the premises.”

The new 1.5% tax applies to all foods and beverages that are currently subject to the Minnesota general sales tax. These include, but are not limited to on-sale liquor and fermented malt beverages. The 1.5% tax does not apply to “[o]ff-sale liquor sales.”

“Restaurant or place of refreshment” is defined as “a building, structure, enclosure, or any part of a building, structure, or enclosure used as, maintained as, advertised as, or held out to be an operation that prepares, serves, or otherwise provides food or beverages, or both, for human consumption.” These include, but are not limited to:

  • Bars;
  • Coffee houses and cafes;
  • Delis;
  • Delivery restaurants;
  • Drive in restaurants;
  • Fast food restaurants;
  • Pubs;
  • Salons;
  • Sidewalk vendors; and
  • Any combination thereof.

How does your business keep track of sales tax rate changes?

Get Free Tax Rate Tables

Minnesota State Rates

photo credit: cyclonebill via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.